Tax Consulting

Helping You through the Process!

Once tax has been assessed, the IRS will eventually take action to collect the tax debt owed, often with disastrous results. Nearly every IRS action has an Appeal process. If you disagree with the IRS action, you may appeal to the local Appeals Office.

However, your grounds for disagreeing must be within the scope of the tax law. Your disagreement cannot be based on moral, political, constitutional, or similar grounds.

The Appeals Office is separate and independent from the local IRS compliance center. The Appeals Office is the only level of appeals within the IRS. In order to set up an appeals conference, you must act with the time frame set out in the 30 day notice.

While the IRS appeals process is designed to reach a fair and impartial resolution to the tax dispute without litigation, sometimes you will still disagree with the result. In that case, you might consider having a court review the action of the IRS.

Appeals can be tricky with various pitfalls along the way. But, when handled correctly, an appeal can help to solve your IRS problems. Appeals are commonly taken after the following types of IRS actions:

• Audits
• Assessment of Tax
• Denial of Installment Agreement
• Levy Actions
• Assessment of Trust Fund Recovery Penalty
• Appeal of Audit findings
• Payroll Tax Assessments
• Innocent Spouse

Other actions of the Internal Revenue Service

Never assume an audit or other IRS action is final just because an IRS auditor or compliance officer has made a determination. Just remember, to appeal the determination, there are time deadlines that must be met.

Nevertheless, what many taxpayers don’t know is that there are some appeals available even if the original deadline was missed.

Generally speaking, IRS appeals officers are much more knowledgeable about complex tax issues than rank and file auditors or compliance officers. This is important when negotiating such tax issues. In addition, due to high case loads, appeals officers are encouraged to settle cases rather than have them go to trial.

But if you are not satisfied with the IRS appeals conference result, you often have the right to file a Petition in Tax Court to protest an action of the IRS. We can represent you in each of the steps necessary to Appeal an IRS action.

Please fill out our online form and find out what we can do to assist you.
Or call us at: 702.796.4000

From our conveniently located offices in Henderson and Las Vegas, Nevada, our tax attorneys will provide the highest quality legal services to clients with IRS problems.

Remember, in addition to the appeals process, there are other options. Some of our other services include:

• Levy Release
• Installment Agreements
• Innocent Spouse
• Offers in Compromise
• Appeals
• Tax Court Representation
• Penalty Relief

So, if you can imagine getting the IRS off your back without having to speak directly with the IRS yourself, contact us now.
Please fill out our online form, or call to schedule your initial consultation. Payment plans are available if needed.

Our Tax Attorneys Help Individuals and Small Businesses with IRS Problems, such as:

* Offers in Compromise

An Offer in Compromise is an agreement between a taxpayer and the IRS settling the taxpayer’s liability for a specific amount. Rather than being based upon the amount owed, the amount of the Offer in Compromise is based upon the taxpayer’s ability to pay. Offers in Compromise are complicated and not readily granted. People and businesses must meet strict criteria to qualify for an offer.

* Levy Release

The IRS seizes assets by levy, with wages and bank accounts being common targets. IRS levies can be devastating. If a levy is placed on a person’s paycheck, a majority of the check goes to the IRS, leaving the person with only a small fraction of their pay. Fortunately, following the right procedure, a levy may be released if it creates an undue hardship. Once the levy is released, the person may seek non collectible status or enter into an installment agreement.

* Non Collectible Status

Sometimes people simply cannot make payments on their tax liabilities. If this is the case, the IRS may place the taxpayer in non collectible status. So long as the taxpayer’s income is insufficient to make payments, the IRS will not take steps to collect the obligation.

* Installment Agreements

If someone simply needs time to pay his or her tax liability, a payment plan may be carefully crafted to resolve the tax problem. This is commonly known as an installment agreement. The amount of the monthly payment will depend upon the amount owed, and what your income and expenses are.

 

IRS PROBLEMS? We Can Help!
What is an Offer in Compromise?

When the Internal Revenue Service and a taxpayer, either a person or business, agree to settle the outstanding tax liability for a certain amount, an Offer in Compromise has been reached. An OIC is the ultimate in tax relief. When accepted, you pay what you can afford to pay, not what you owe, unlike an Installment Agreement. We pride ourselves in arranging such tax settlements.

Why does the IRS consider an OIC?

Two major reasons exist for an OIC:

1. Doubt as to Collectability. As implied, there is doubt as to whether the IRS will be able to collect the full amount that you owe. This is the most common basis for Offers in Compromise.

2. Doubt as to Liability. This becomes a basis for an OIC where there is a legitimate dispute as to whether the tax is owed.

Doubt as to Collectability

Two things determine what is paid the IRS:

(1) Your net worth

(2) Your earnings compared to your expenses.

While it may seem straight forward, getting an OIC accepted is a complex matter. The IRS must be convinced that you cannot pay the tax liability before it will give up its collection rights.

Once the amount of the OIC is determined, there are two methods to fund a settlement. First is simply paying cash within 90 days of the offer’s acceptance. And second is a deferred payment plan, usually paid in installments over two years.

In 2006, only about 15% of Offers in Compromise were accepted. You increase your chances significantly by partnering with a Nevada tax attorney fighting on your behalf. Working closely with you, we aggressively represent you to convince the IRS to accept your Offer in Compromise, by:

• Collecting the information necessary to submit your OIC package
• Preparing the documentation required to submit your package
• Submitting the OIC package at the proper time and in the best location possible
• Responding to subsequent requests for more information
• Negotiating to settle your matter for as little as possible
• Appealing your case if it is rejected
• Filing a court action in certain situations to urge acceptance of the OIC

As you can imagine, this long process can take up to a year for the IRS to make a decision, during which time the IRS carefully reviews all of the information provided. They may even request additional information several times.

While your OIC request is pending, the IRS will stop collection activities such as wage garnishments, wage levies, and bank levies. Once filed, you can obtain a levy release or even possibly stop making payments on an installment agreement.

Can You Really Settle for Pennies on the Dollar?

Once an IRS lien is filed against you, advertisements from all over will fill your mailbox. They claim to be able to settle your taxes for “pennies on the dollar.” You may have even seen or heard ads on television, the radio, or elsewhere, making similar claims.

Is this possible? Based upon recent IRS statistics, the average discount on accepted OICs was 88%. But, getting the OIC accepted is not so easy. If you attempt the OIC by yourself, you have over a 90% of failure.

Should you respond to a National Organization’s advertisement? If you do, they will charge you $3,500 to $6,000 to represent you before even knowing whether you qualify for an Offer in Compromise. Once these organizations are paid, they “go through the process,” and then are tell the client, “Sorry, but your OIC just wasn’t accepted by the IRS.” A year later and thousands of dollars poorer, the ripped off victims are often in much worse shape than when they started.

Many of the national “tax resolution” companies that you may have heard of have many BBB complaints and a number of them have paid large settlements in lawsuits filed against them. The following are common examples:

American Tax Relief

http://www.consumeraffairs.com/finance/american_tax.html

http://www.lawyersandsettlements.com/case/tax_debt_relief_classaction.html

Roni Deutch

http://www.bbb.org/northeast-california/business-reviews/attorneys/roni-deutch-a-professional-tax-in-north-highlands-ca-33004338#complaint

JK Harris

Omni Financial

http://www.complaintsboard.com/complaints/omni-financial-c130137.html

Nationwide Tax Relief

The reality is that the IRS is only going to accept an OIC with a very good reason and if certain requirements are met.

Is an Attorney needed for your OIC?

Only about 10% – 15% of Offers In Compromise are accepted in any given year. Why so few? The majority of the applications are simply filled out wrong, or the applicant does not meet the specific criteria of the IRS.

To increase your chance of having your OIC accepted, you should use an honest, qualified attorney.

At Gerrard Cox Larsen, it won’t cost you a penny to meet and see whether we can help you. At the  initial meeting, we will discuss your situation and we will be up front with you about our fees if you decide to hire us. We’ll let you know whether or not we can help you, lay out what you can expect to happen, and keep you informed along the way.

Either way, you’ll leave knowing what your options are, whether you hire us or not. There is nothing to lose by meeting. However, there may be much to lose if you do nothing.

For a Consultation, contact us:

Please fill out our online form and find out what we can do to assist you.
Or call us at: 702.796.4000

From our offices in Henderson and Las Vegas, our Nevada tax attorneys will provide the highest quality legal services to clients with IRS problems.

Remember, even if an Offer in Compromise is not right for you, there are other options. Some of our other services include:

• Levy Release
• Installment Agreements
• Innocent Spouse
• Offers in Compromise
• Appeals
• Tax Court Representation
• Penalty Relief

So, if you can imagine getting the IRS off your back . . . without having to speak directly with the IRS yourself, contact us now.

Please fill out our online form, or call to schedule your  initial consultation. Payment plans are available if needed.

The “Kiss of Death” for a Small Business

BUT WE CAN HELP!

As you can imagine, Payroll taxes are taken very seriously by the IRS. The money withheld from employees’ paychecks to pay their share of the federal withholding tax (FICA and Medicare) does not belong to the employer. These funds are held in trust for the government, and must be accounted for and deposited with the government.

When times are tight, a business may be tempted to use the payroll taxes to meet operating expense obligations. The IRS takes a dim view of this, and will act aggressively against the business and any Responsible Person. The huge penalties and debt generated by delinquent payroll taxes can quickly spiral out of control and bring an end to the business.

In addition, borrowing from the payroll tax will not only lead to severe penalties, but can land you in prison.

The potential penalties are nothing short of punitive. For example, failing to file the payroll withholding returns (Form 941) results in a 5% penalty PER MONTH! That can add up fast.

And even though the IRS might not come after the business for several years for the delinquent payroll tax liability, once it does, the IRS can be ruthless. The IRS is not particularly concerned with the survival of the business. Its attitude is basically that if the business has “stolen” the payroll taxes and can’t pay, then it shouldn’t be in business.

And if that is not bad enough, if you are the business owner or otherwise the person responsible for collecting, managing and depositing the payroll tax, you can be subject to a 100% penalty, known as the Trust Fund Recovery Penalty.

The IRS can penetrate the corporate or LLC veil, and assess this civil penalty personally on the responsible party. The key is to determine who has control of finances within the company, whether it is the owner, bookkeeper, or other employee. You will need the help of a professional to determine liability.

Payroll tax liability can be the “Kiss of Death” for many small and medium sized businesses. If you have payroll tax liabilities, get help before it’s too late!

There are solutions to your payroll tax problems, which may include Offers in Compromise, Installment Agreements or Non Collectible Status. But, you must act NOW! Waiting will only make the problem worse.

We can guide you through the steps necessary to resolve your payroll tax liability.

Please fill out our online form and find out what we can do to assist you.
Or call us at: 702.796.4000

From our offices in Henderson and Las Vegas, Nevada, our tax attorneys will provide aggressive, high quality legal services to clients with IRS problems.

So, if you have had the misfortune of falling behind on IRS tax obligations, and need help to get on your feet again, we have the knowledge and experience to help. In addition to resolving payroll tax problems, some of our other services include:

• Levy Release
• Installment Agreements
• Innocent Spouse
• Offers in Compromise
• Appeals
• Tax Court Representation
• Penalty Relief

Which ever option it right for you, it is important to take action now. Even if you do not have your W-2s or other information, we can obtain the needed information to get tax returns filed.

So, if you can imagine getting the IRS off your back . . . without having to speak directly with the IRS yourself, contact us now.

Please fill out our online form, or call to schedule your  initial consultation. Payment plans are available if needed.

We Can Help!

If you have unfiled tax returns, you are not alone. Many taxpayers unfiled returns. While the reasons vary, a common one is that people are simply so worried that they can’t pay the taxes due, they just don’t file the tax return.

This is a mistake that needs to be corrected immediately. If you are not able to pay the taxes, the IRS offers different options. But, you must be in compliance for the IRS to negotiate with you. We are here to help you.

Often taxpayers may not know how to go about getting a past due return filed, especially without information they may no longer have. They think that it is impossible to get the returns filed. This is not true. We can get the returns filed for you by working closely with top accounts that can prepare the returns from the information you have plus the information we obtain from the IRS.

Often if you have not filed your tax returns the IRS will file a Substitute for Return (SFR) for you. As you can imagine, the SFR is not usually in your favor. For one thing, the SFR will not take into account any non-standard deductions you are entitled to.

So the sooner you file your late tax returns, and pay your current year tax bill, the sooner we can work out a solution to your tax problems with the IRS. Don’t let unfilled tax returns paralyze you.

At Gerrard Cox Larsen, we can help. We will get the information from the IRS which shows how much income was reported by third parties for you. We can have the returns prepared from the available information. So, if you do not have records, don’t worry. We can still help based upon the best information available.

We can guide you through the steps necessary to get your back tax returns filed.

Please fill out our online form and find out what we can do to assist you.
Or call us at: 702.796.4000

From our offices in Henderson and Las Vegas, Nevada, our tax attorneys will provide aggressive, high quality legal services to clients with IRS problems.

Remember, once your unfiled tax returns are filed, we can negotiate with the IRS to solve your tax problem. Some of our other services include:

• Levy Release
• Installment Agreements
• Innocent Spouse
• Offers in Compromise
• Appeals
• Tax Court Representation
• Penalty Relief

Which ever option it right for you, it is important to take action now. Even if you do not have your W-2s or other information, we can obtain the needed information to get tax returns filed.

Our fees are reasonable. We have very good business sense and we will offer an unbiased, well-considered opinion as to your best course of action.

So, if you can imagine getting the IRS off your back . . . without having to speak directly with the IRS yourself, contact us now.
Please fill out our online form, or call to schedule your initial consultation. Payment plans are available if needed

When You Just Can’t Pay

Many taxpayers are not aware that they may qualify for Non Collectible Status, or Currently Not Collectible (CNC) status. As the name implies, this little known IRS status is for taxpayers who are not able to pay anything on a monthly basis without incurring serious financial difficulty. So serious that even the government will not pursue collection. CNC status buys you time to figure out how to solve the tax liability.

However, your opinion of whether or not you can pay anything is likely very different from the IRS’s opinion of your inability to pay. Using a tax professional to aggressively advocate your position is crucial.

Just as with an Offer in Compromise or an Installment Agreement, you must provide the same financial information by filing Form 433. The difference is that your financial situation is so bleak that even a small monthly payment is not possible.

Keep in mind that while you are in Non Collectible Status, interest will continue to accrue. So at the end of the uncollectible period, you will owe more than before. Nevertheless, CNC status gives you the breathing room you need. And you may remain classified CNC as long as you file future tax returns and pay balances owed on those returns on time, and your income does not increase significantly.

Don’t delay! If a Notice of Intent to Levy has been filed or the IRS has taken other steps to collect, you are at risk of losing your paycheck, having your bank account seized or having other assets taken and sold. You must take immediate action.

Please fill out our online form and find out what we can do to assist you.
Or call us at: 702.796.4000

From our offices in Henderson and Las Vegas, our Nevada tax attorneys will provide the highest quality legal services to clients with IRS problems.

Remember, even if Non Collectible Status is not right for you, there are other options. Some of our other services include:
Levy Release
Installment Agreements
Innocent Spouse
Offers in Compromise
Appeals
Tax Court Representation
Penalty Relief

So, if you can imagine getting the IRS off your back . . . without having to speak directly with the IRS yourself, contact us now.

Please fill out our online form, or call to schedule your  initial consultation. Payment plans are available if needed.

We Can Help!

How does the need for Innocent Spouse Relief arise? It begins when spouses file joint tax returns, which they may do for the tax benefits. But, sometimes problems are created. Filing a joint return means both spouses are liable for the tax, as well as any interest and penalties. If the IRS later, often several years later, determines that there is a tax deficiency, the IRS can go after either spouse individually, even if there has been a divorce in the meantime.

For many clients, they were not aware of and had nothing to do with incurring the tax liability. Perhaps a former spouse’s business failed, or the ex-spouse just didn’t pay the taxes that were owed. The IRS collection machine will go after whoever is available and convenient, and is not really concerned with who is at fault. Normally, the IRS considers both spouses of a joint return equally responsible for what is on the tax return.

The IRS created the Innocent Spouse Relief program for those situations where it wouldn’t be fair, under the circumstances, to hold both spouses equally responsible for the joint tax liability. If you meet all of the qualifications, you won’t be held liable for the former or current spouse’s tax liability.

Innocent Spouse relief is one of the more difficult types of relief to receive from the IRS. It is necessary to establish that at the time you signed and filed the joint tax return, you did not know, and had no reason to know, of the improper tax information contained on the return.

And depending upon the situation, there are different types of relief under the Innocent Spouse rules. The rules are complicated as each mechanism has different specific qualifications. If the requirements for one type are not met, you may qualify for one of the other types.

Whatever your situation, we recommend that you obtain help from a skilled Tax Attorney to learn whether you are likely to qualify for Innocent Spouse Relief. If you qualify, we can guide you through the steps necessary for your Innocent Spouse filing.

Please fill out our online form and find out what we can do to assist you.

Or call us at: 702.796.4000

From our offices in Henderson and Las Vegas, Nevada, our tax attorneys will provide aggressive, high quality legal services to clients with IRS problems.

Remember, even if Innocent Spouse relief is not right for you, there are other options. Some of our other services include:

• Levy Release
• Installment Agreements
• Innocent Spouse
• Offers in Compromise
• Appeals
• Tax Court Representation
• Penalty Relief

Which ever option it right for you, it is important to take action now. Even if you do not have your W-2s or other information, we can obtain the needed information to get tax returns filed.

So, if you can imagine getting the IRS off your back . . . without having to speak directly with the IRS yourself, contact us now.

Please fill out our online form, or call to schedule your  initial consultation. Payment plans are available if needed.

Dealing with the IRS is complicated.  IRS auditors have a systematic approach, often with extremely unfair and incorrect results.  At any point during an audit, we know what they are doing, why they are doing it, and what the best defense is for your case.   You have the right to professional representation at all times during the audit process, and you should take advantage of that right! Let our seasoned professionals with inside experience guide you through the IRS audit minefield. ”

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